Cost Profit Analysis (Cpa) Distributor Susu Kpbs Pangalengan Dalam Keikutsertaan Program Mbg (Makan Bergizi Gratis): (Studi Komparatif Distributor Kembar Baru Utara)
Abstract
The Free Nutritious Meal Program (MBG) is a national priority policy aimed at improving children’s nutritional status through the distribution of pasteurized milk. However, the impact of this program on the financial performance of implementing partners, particularly private distributors, has not been widely examined empirically. This study aims to analyze the impact of participation in the MBG program on the financial performance of the KPBS Pangalengan Distributor, Kembar Baru Utara Branch, using a Cost Profit Analysis (CPA) approach, which includes revenue, operating costs, and profitability. The research employs a comparative study using secondary data from 60 daily transactions before (June 1–August 4, 2025) and after (August 5–November 14, 2025) participation in the MBG program. Statistical analysis was conducted using the Kolmogorov–Smirnov normality test and the non-parametric Wilcoxon Signed Rank Test. The results indicate that there are no significant differences in revenue, operating costs, or profitability before and after participation in the MBG program. In addition to the overall analysis, this study also applies a time frame–based Wilcoxon test at 3, 7, 14, 25, 30, and 45 days to capture short-term impact dynamics. The findings show that most periods do not exhibit statistically significant differences; however, at certain periods particularly 14 and 25 days, indications of significance are observed in revenue and profitability. These results suggest the presence of a short-term effect that is temporal and does not persist consistently over the long term. Overall, the findings demonstrate that participation in the MBG program has not produced a significant and sustained impact on the distributor’s financial performance. Interpretation using a Fishbone diagram reveals that financial performance stagnation is influenced by a complex interaction between internal limitations such as marketing strategies, cost control systems, and human resource capacity and external pressures, including fixed selling prices, strict operational standards, and a short adaptation period. These findings highlight the need for managerial assistance, policy flexibility, and business capacity strengthening to ensure the economic sustainability of implementing partners in social programs. Keywords: Cost Profit Analysis (CPA), Free Nutritious Meal Program (MBG), Revenue, Cost, Profitability, Fishbone Diagram.
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